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- United_States_v._Davis_(1962) abstract "United States v. Davis, 370 U.S. 65 (1962) is a federal income tax case argued before the United States Supreme Court in 1962. It is notable (and thus appears frequently in law school casebooks) for the following holding:Husband's transfer of appreciated stock to his wife, pursuant to property settlement agreement executed prior to divorce, constituted a taxable event; the husband's taxable gain was measured by the stock's value at the date of its transfer.This applies the general rule, that a taxpayer recognizes a gain on the transfer of appreciated property in satisfaction of a legal obligation.In 1984, "having heard criticism of the Davis/Farid rule for many years," Congress overruled the main holding: Under §1041(a), no gain or loss shall be recognized by the transferor-spouse (or former spouse, but "only if the transfer is incident to divorce"); as a corollary, §1041(b) provides that transferor's basis shall carry over into the hands of the transferee-spouse. (Thus, for transfers between spouses, §1041(b) overrules the lower-of-cost-or-market rule for determining loss on subsequent sale of a gift, in §1015.)While this statute overrules the specific holding of Davis, it does not change the general rule—that "a taxpayer recognizes a gain on the transfer of appreciated property in satisfaction of a legal obligation."↑ ↑ ↑".
- United_States_v._Davis_(1962) wikiPageID "14444187".
- United_States_v._Davis_(1962) wikiPageLength "7052".
- United_States_v._Davis_(1962) wikiPageOutDegree "17".
- United_States_v._Davis_(1962) wikiPageRevisionID "674800091".
- United_States_v._Davis_(1962) wikiPageWikiLink Category:1962_in_United_States_case_law.
- United_States_v._Davis_(1962) wikiPageWikiLink Category:United_States_Supreme_Court_cases.
- United_States_v._Davis_(1962) wikiPageWikiLink Category:United_States_Supreme_Court_cases_of_the_Warren_Court.
- United_States_v._Davis_(1962) wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- United_States_v._Davis_(1962) wikiPageWikiLink Cause_of_action.
- United_States_v._Davis_(1962) wikiPageWikiLink Draft-card_burning.
- United_States_v._Davis_(1962) wikiPageWikiLink DuPont.
- United_States_v._Davis_(1962) wikiPageWikiLink Farid-Es-Sultaneh_v._Commissioner.
- United_States_v._Davis_(1962) wikiPageWikiLink Farid-Es-Sultaneh_v_Commissioner.
- United_States_v._Davis_(1962) wikiPageWikiLink Farid_Es_Sultaneh_v_Commissioner.
- United_States_v._Davis_(1962) wikiPageWikiLink Gross_income.
- United_States_v._Davis_(1962) wikiPageWikiLink Income.
- United_States_v._Davis_(1962) wikiPageWikiLink Internal_Revenue_Code.
- United_States_v._Davis_(1962) wikiPageWikiLink Law.
- United_States_v._Davis_(1962) wikiPageWikiLink Legal.
- United_States_v._Davis_(1962) wikiPageWikiLink List_of_United_States_Supreme_Court_cases,_volume_370.
- United_States_v._Davis_(1962) wikiPageWikiLink Marital_life_estate.
- United_States_v._Davis_(1962) wikiPageWikiLink Marital_rights.
- United_States_v._Davis_(1962) wikiPageWikiLink Stock.
- United_States_v._Davis_(1962) wikiPageWikiLink Supreme_Court_of_the_United_States.
- United_States_v._Davis_(1962) wikiPageWikiLink United_States_Supreme_Court.
- United_States_v._Davis_(1962) wikiPageWikiLinkText "United States v. Davis (1962)".
- United_States_v._Davis_(1962) arguedate "--03-28".
- United_States_v._Davis_(1962) argueyear "1962".
- United_States_v._Davis_(1962) citation "17280.0".
- United_States_v._Davis_(1962) decidedate "--06-04".
- United_States_v._Davis_(1962) decideyear "1962".
- United_States_v._Davis_(1962) fullname "United States v. Thomas Crawley Davis, et al.".
- United_States_v._Davis_(1962) hasPhotoCollection United_States_v._Davis_(1962).
- United_States_v._Davis_(1962) holding "A taxpayer recognizes a gain on the transfer of appreciated property in satisfaction of a legal obligation".
- United_States_v._Davis_(1962) joinmajority "unanimous court".
- United_States_v._Davis_(1962) litigants "United States v. Davis".
- United_States_v._Davis_(1962) majority "Clark".
- United_States_v._Davis_(1962) notparticipating "Frankfurter, White".
- United_States_v._Davis_(1962) overruled "Internal Revenue Code § 1041".
- United_States_v._Davis_(1962) scotus "1962".
- United_States_v._Davis_(1962) uspage "65".
- United_States_v._Davis_(1962) usvol "370".
- United_States_v._Davis_(1962) wikiPageUsesTemplate Template:Cite_book.
- United_States_v._Davis_(1962) wikiPageUsesTemplate Template:Infobox_SCOTUS_case.
- United_States_v._Davis_(1962) wikiPageUsesTemplate Template:Reflist.
- United_States_v._Davis_(1962) wikiPageUsesTemplate Template:US16thAmendment.
- United_States_v._Davis_(1962) wikiPageUsesTemplate Template:Ussc.
- United_States_v._Davis_(1962) subject Category:1962_in_United_States_case_law.
- United_States_v._Davis_(1962) subject Category:United_States_Supreme_Court_cases.
- United_States_v._Davis_(1962) subject Category:United_States_Supreme_Court_cases_of_the_Warren_Court.
- United_States_v._Davis_(1962) subject Category:United_States_taxation_and_revenue_case_law.
- United_States_v._Davis_(1962) type Case.
- United_States_v._Davis_(1962) type LegalCase.
- United_States_v._Davis_(1962) type SupremeCourtOfTheUnitedStatesCase.
- United_States_v._Davis_(1962) type UnitOfWork.
- United_States_v._Davis_(1962) type Situation.
- United_States_v._Davis_(1962) type Thing.
- United_States_v._Davis_(1962) type Q2334719.
- United_States_v._Davis_(1962) comment "United States v. Davis, 370 U.S. 65 (1962) is a federal income tax case argued before the United States Supreme Court in 1962.".
- United_States_v._Davis_(1962) label "United States v. Davis (1962)".
- United_States_v._Davis_(1962) sameAs m.03d3qmw.
- United_States_v._Davis_(1962) sameAs Q7893262.
- United_States_v._Davis_(1962) sameAs Q7893262.
- United_States_v._Davis_(1962) wasDerivedFrom United_States_v._Davis_(1962)?oldid=674800091.
- United_States_v._Davis_(1962) isPrimaryTopicOf United_States_v._Davis_(1962).
- United_States_v._Davis_(1962) name "United States v. Thomas Crawley Davis, et al.".